Auckland hoteliers are fighting back against a possible hike in rates.
Mayor Phil Goff wants to raise $27.8 million a year from the accommodation sector to pay for infrastructure.
Owner of the Whangaparaoa Lodge Troy Clarry opposes the idea - which would sees his rates jump by around $25,500.
He said it's not a tax on visitors but a tax on businesses.
Mr Clarry said it would hit his lodge hard - forcing him to use any profit to pay rates.
"That basically would leave me with nothing left. The other side of it is, the value of my business gets dropped, and it's completely unfair."